GST late fee calculator · Free
GST late fee and interest calculator
Pick the return, its due date and the day you file. See the late fee (split CGST and SGST), the interest on tax paid late and what every extra day adds. Nothing leaves your browser.
GST late fee calculator
Runs in your browser. Nothing you type is sent or saved.
The rule in short
A late GSTR-3B or GSTR-1 costs ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, capped at ₹500 for nil returns and at ₹2,000, ₹5,000 or ₹10,000 by turnover (up to ₹1.5 crore, up to ₹5 crore, above). Tax paid late also carries 18% a year interest under Section 50, from the day after the due date. A late GSTR-9 costs ₹50, ₹100 or ₹200 a day by turnover, capped at 0.04% or 0.5% of turnover.
Late fee for GSTR-3B and GSTR-1
- Nil return: ₹20 a day (₹10 CGST + ₹10 SGST), at most ₹500
- Turnover up to ₹1.5 crore: ₹50 a day, at most ₹2,000
- Turnover ₹1.5 crore to ₹5 crore: ₹50 a day, at most ₹5,000
- Turnover above ₹5 crore: ₹50 a day, at most ₹10,000
Late fee for GSTR-9 (annual return)
- Turnover up to ₹5 crore: ₹50 a day, at most 0.04% of turnover
- Turnover ₹5 crore to ₹20 crore: ₹100 a day, at most 0.04% of turnover
- Turnover above ₹20 crore: ₹200 a day, at most 0.5% of turnover
Interest on tax paid late
Section 50(1) of the CGST Act charges 18% a year on tax paid late, counted from the day after the due date. Since 1 July 2017 (as amended in 2021), interest is on the net tax paid in cash, not on tax set off from input tax credit. GSTR-1 carries no interest because no tax is paid with it.
Why it matters beyond the fee
Not filing GSTR-3B for two tax periods blocks your e-way bills (Rule 138E), and a late GSTR-1 delays your customers’ input tax credit in GSTR-2B, which delays your payments. Under Rule 59(6) you can’t file GSTR-1 while the previous GSTR-3B is pending.
How to use it
Pick the return and turnover
GSTR-3B, GSTR-1 or GSTR-9, your turnover band, and whether it is a nil return.
Enter the dates
The due date and the day you file (blank for today).
Enter the tax paid in cash
For interest on GSTR-3B. The calculator shows the fee, the interest and what each extra day adds.
Frequently asked questions
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, capped at ₹500 for nil returns and ₹2,000 to ₹10,000 by turnover.
Is there a late fee on IGST?
The fee is charged under the CGST and SGST Acts, so it is paid as CGST and SGST in equal halves even if your sales were all inter-state.
How is interest on late GST worked out?
Tax paid in cash × 18% × days late ÷ 365, from the day after the due date until you pay.
Can the late fee be waived?
Only by a government amnesty notification. Check the GST portal and your CA for any scheme in force.
Is this tax advice?
No. It does the arithmetic for the standard rules. Your CA can confirm the figure for your case.
Sources
- CGST Act, Sections 47 and 50 (CBIC)
- Notifications 19/2021 and 20/2021-Central Tax: reduced late fees
- Notification 7/2023-Central Tax: GSTR-9 late fee
This page explains the rules in general terms as of November 2026. It is not tax or legal advice; check your case with your CA.
More free tools
- GST calculator Add GST to a price or take it out, with the CGST, SGST and IGST split. Free tool
- MSME interest calculator Interest a buyer owes a micro or small supplier for paying after 45 days. Free tool
- Invoice number generator Build a GST-compliant invoice number series: 16 characters, one per financial year. Free tool
- TDS calculator TDS on contractor, professional and technical fees, on the amount before GST. Free tool
- Rent receipt generator Monthly rent receipts for HRA, with the landlord’s PAN, ready to print or save as PDF. Free tool
- MSME payment notice generator A ready notice to a late-paying buyer: 45-day rule, interest worked out, MSME Samadhaan warning. Free tool